Month: July 2025
1,794 articlesIncome Tax
Income Tax
Section 271(1)(b) Penalty Invalid as Assessment Completed u/s 143(3)
Income Tax
Income Tax
ITAT Deletes Sec. 234B Interest; AO Failed to Adjust Seized Cash Against Tax Liability
Income Tax
Income Tax
CPC Lacked Power Under Sec. 143(1) to Deny Sec. 80P for Late Filing Prior to Finance Act 2021
Income Tax
Income Tax
Sec. 80P Deduction Cannot Be Denied for Delay; Return Filed Within Sec. 139(4) Period
Income Tax
Income Tax
Sec. 80P Deduction Cannot Be Denied for Late Filing; Return Filed Within Sec. 139(4) Period
Income Tax
Income Tax
Sec. 80P Denial Unjustified; Amendment to Sec. 143(1)(a)(v) Applies Prospectively From AY 2021-22
Income Tax
Income Tax
Sec. 80P Denial Invalid; Amendment to Sec. 143(1)(a)(v) Not Applicable for AY 2019-20
Income Tax
Income Tax
Amended Section 115BBE Applies from AY 2018-19, Not Retrospectively
Income Tax
Income Tax
ITAT Upholds ₹24 Lakh Addition as On-Money on Flat Sale
Income Tax
Income Tax
